SCHEDULES

SCHEDULE 1 U.K.Consequential amendments

Part 2 U.K.Other enactments

Finance Act 2004 (c. 12) U.K.

650 (1) Amend section 246 (restriction of deduction for non-contributory provision) as follows. U.K.

(2) In subsection (2)(a) after “the purposes of” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.

(3) In subsection (3)(a) after “charged under” insert “ Part 2 of ITTOIA 2005 (trading income) or ”.